Section 5 of CGST Act - Powers of Officers

Section 5 of the Central Goods and Services Tax Act, 2017 governs how officers of central tax exercise statutory powers, how superior officers may exercise the powers of subordinate officers, how the Commissioner may delegate powers, and the special restriction applicable to an Appellate Authority.

Law reference checked against official Government sources on 15 September 2026.

Bare Act Text of Section 5 - Powers of Officers

Meaning and Scope of Section 5

Section 5 is part of Chapter II, "Administration", of the CGST Act. It establishes the basic statutory framework for the exercise and delegation of powers within the central tax administration. The provision should be read with Section 3, which deals with classes of officers, Section 4, which deals with appointment of officers, and Section 6, which deals with authorisation of State tax or Union territory tax officers in specified circumstances.

Section 5(1): Powers subject to conditions and limitations

An officer of central tax may exercise the powers and perform the duties assigned under the CGST Act, but the exercise of those powers remains subject to conditions and limitations imposed by the Board. Therefore, the statutory provision conferring a particular function, along with applicable notifications, orders, assignments and jurisdictional conditions, may need to be examined in a specific case.

Section 5(2): Superior officer and powers of a subordinate officer

Sub-section (2) permits an officer of central tax to exercise powers and discharge duties conferred or imposed on another central tax officer who is subordinate to that officer. This provision reflects the administrative hierarchy created under the Act.

Section 5(3): Delegation by the Commissioner

The Commissioner may delegate powers to a subordinate officer, subject to conditions and limitations specified for that delegation. A delegation should therefore be considered together with the relevant statutory function and the applicable notification, order or authorisation, where relevant.

Section 5(4): Restriction on Appellate Authority

Sub-section (4) begins with a non-obstante clause and creates an express exception: an Appellate Authority cannot exercise the powers or discharge the duties conferred or imposed on another officer of central tax under Section 5. The restriction helps preserve the distinct appellate role assigned under the Act.

Important Definitions

Proper officer: Under Section 2(91), in relation to a function to be performed under the CGST Act, the expression refers to the Commissioner or the officer of central tax who is assigned that function by the Commissioner in the Board.

Board: Section 2(16) refers to the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963.

Commissioner: Section 2(24) defines "Commissioner" as the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under Section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.

Appellate Authority: Section 2(8) refers to an authority appointed or authorised to hear appeals as referred to in Section 107.

Practical Importance

• The officer exercising a statutory GST function must derive authority from the CGST Act and the applicable assignment or authorisation framework.
• A superior central tax officer can exercise the powers of a subordinate central tax officer under Section 5(2).
• Delegation by the Commissioner under Section 5(3) may be made subject to stated conditions and limitations.
• The Appellate Authority is expressly excluded from exercising another central tax officer's powers under Section 5.
• For cross-empowerment of State tax or Union territory tax officers, Section 6 of the CGST Act should also be examined.

Related CGST Act Provisions

This page is intended for legal information and statutory reference. For a live dispute, the applicable notification, assignment order and later judicial interpretation should also be checked.